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Non-GAAP Financial Measures - What You Need to Know (Course Id 1935)

QAS / Registry
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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 30 ||| Review Questions: 8 ||| Final Exam Questions: 13
CPE Credits : 2.5
IRS Credits : 0
Price : $22.45
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1935

Description :

This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms.  Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC.  As a result, it’s important to understand the guidance with respect to these measures to ensure that an entity’s financial statements remain GAAP compliant and are not misleading. 

Usage Rank : 0
Release : 2021
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 03-Jan-2022
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 1935

Keywords : Accounting, Non-GAAP, Financial, Measures, Need, Know, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Differentiate between a GAAP financial measure and a non-GAAP financial measure
  • Recognize examples of different types of non-GAAP financial measures
  • Identify which SEC guidance is applicable to different types of non-GAAP financial measures
  • Recognize disclosures within the scope of Regulation G
  • Identify key requirements included within both Regulation G and Regulation S-K related to these measures
Course Contents :

Chapter 1 - Non-GAAP Financial Measures - What You Need to Know

Course Learning Objectives

Course Overview

Introduction

What is a Non-GAAP Financial Measure?

Examples of Non-GAAP Financial Measures

Where Do Non-GAAP Financial Measures Show Up?

Review Questions

What Drove the Increase in Use of Non-GAAP Financial Measures

Why Do Regulators Care About Non-Financial Measures?

Where Do I Look to For Guidance?

Regulation G

Review Questions

Regulation S-K

SEC Compliance & Disclosure Interpretations

Misleading Concerns

Earnings Management

Prominent Presentation

Tax Impacts

EBIT & EBITDA

Free Cash Flow

Segment Information

The SEC is Watching

Illustrative Examples SEC Comment Letters

Review Questions

Glossary of Key Terms

CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
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